The correct answer is (b).
Section 32(2) of the Indian Evidence Act, 1872 states that “The following are relevant facts:–
(2) Statements made by a person in the course of business are relevant when they are made in the ordinary course of business and relate to matters of which the person making them had, or might reasonably be supposed to have, accurate knowledge.”
This means that a declaration made in the course of business is admissible as evidence if it is made in the ordinary course of business and relates to matters of which the person making it had, or might reasonably be supposed to have, accurate knowledge.
For example, if a shopkeeper makes a statement about the price of a product in his shop, this statement would be admissible as evidence in a court of law. This is because the shopkeeper is making the statement in the ordinary course of business and it relates to a matter of which he has, or might reasonably be supposed to have, accurate knowledge.
The other options are incorrect because they do not state the correct section of the Indian Evidence Act, 1872 that deals with declarations made in the course of business.